§ Mr. Simon HughesTo ask the Secretary of State for Education and Science what representations he has received from individuals or bodies concerned with education on the subject of proposed changes to value added tax zero rating of supplies to non-domestic consumers; and if he will make a statement.
§ Mrs. RumboldA small number of representations have been received about the changes which are to be introduced from 1 July 1990. School and student boarding accommodation will be regarded as domestic use and will continue to be zero rated for supplies of fuel and power.